Part IV Administration, collection and enforcement
F1Disclosure of avoidance schemes
Annotations:
Amendments (Textual)
C158ADisclosure of avoidance schemes
Schedule 11A (which imposes disclosure requirements relating to the use of schemes for avoiding VAT) shall have effect.
S. 58A and cross-heading inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 1; S.I. 2004/1934, art. 2